How about electric vehicles?
Electric vehicles within the meaning of the German Motor Vehicle Tax Act are vehicles that are powered by electric motors, which are powered wholly or predominantly by mechanical or electrochemical energy storage devices, i. e. batteries, or by emission-free energy converters, i. e. fuel cells. Special regulations apply to them.
Depending on the time of registration of the vehicle, electric vehicles are exempt from motor vehicle tax either for
- 10 years if approved until 31 December 2015 or
- 5 years for approval from 1 January 2016 to 31 December 2020.
After this date, electric vehicles are subject to weight-based taxation. The tax is a maximum allowable total weight per 200 kilograms or part thereof:
| mass | Tax rate for each 200 kg |
|---|
| up to 2,000 kg | 11.25 € |
| of 2,000 to 3,000 kg | 12.02 € |
| from 3,000 to 3,500 kg | 12.78 € |
In order to meet environmental concerns, the tax on electric vehicles is reduced by 50 percent.
